Excise Tax Act (R.S.C., 1985, c. E-15)
Full Document:
- HTMLFull Document: Excise Tax Act (Accessibility Buttons available) |
- XMLFull Document: Excise Tax Act [4682 KB] |
- PDFFull Document: Excise Tax Act [7541 KB]
Act current to 2024-10-30 and last amended on 2024-06-28. Previous Versions
SCHEDULE V(Subsection 123(1))Exempt Supplies
PART I
Real Property
1 [Repealed, 1997, c. 10, s. 85]
2 A particular supply by way of sale of a residential complex or an interest in a residential complex made by a particular person who is not a builder of the complex or, if the complex is a multiple unit residential complex, an addition to the complex, unless
(a) the particular person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person; or
(b) the recipient is registered under Subdivision D of Division V of Part IX of the Act and
(i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual,
(ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient,
(iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,
(iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed,
(v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and
(vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.
3 A supply by way of sale of a residential complex or an interest therein made by an individual who is a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto, if
(a) at any time after the construction or substantial renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, and
(b) the complex is not used primarily for any other purpose after the construction or substantial renovation is substantially completed and before that time,
unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.
4 A supply by way of sale of a single unit residential complex (in this section referred to as the “complex”) or a residential condominium unit (in this section referred to as the “unit”) or an interest in the complex or unit made by a builder of the complex or unit where
(a) in the case of a unit situated in a residential complex (in this section referred to as the “premises”) that was converted by the builder from use as a multiple unit residential complex to use as a condominium complex, the builder received an exempt supply of the premises by way of sale or was deemed under subsection 191(3) of the Act to have received a taxable supply of the premises by way of sale, and that supply was the last supply of the premises made by way of sale to the builder, or
(b) in any case, the builder received an exempt supply of the complex or unit by way of sale or was deemed under subsection 191(1) or (2) of the Act to have received a taxable supply of the complex or unit by way of sale, and that supply was the last supply of the complex or unit made by way of sale to the builder,
unless
(c) after the complex, unit or premises were last acquired by the builder, the builder carried on, or engaged another person to carry on for the builder, the substantial renovation of the complex, unit or premises, or
(d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.
5 A supply by way of sale of a multiple unit residential complex or an interest therein made by a person who is a builder of the complex or an addition thereto where
(a) in the case of a person who is a builder of the complex, the person received an exempt supply of the complex by way of sale, or was deemed under subsection 191(3) of the Act to have received a taxable supply of the complex by way of sale, and that supply was the last supply of the complex made by way of sale to the person, and
(b) in the case of a person who is a builder of an addition to the complex, the person received an exempt supply of the addition by way of sale, or was deemed under subsection 191(4) of the Act to have received a taxable supply of the addition by way of sale, and that supply was the last supply of the addition made by way of sale to the person,
unless
(c) after the complex was last supplied to the person, the person carried on, or engaged another person to carry on for the person, the substantial renovation of the complex, or
(d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.
5.1 A supply by way of sale of a building, or that part of a building, in which one or more residential units are located, or an interest in such a building or part, where
(a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and
(b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.
5.2 A supply by way of sale of land that forms part of a residential complex or an interest in such land where
(a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and
(b) if a supply by way of sale were made of the residential complex immediately before that earlier time, the supply would be an exempt supply described in any of sections 2 to 5.
5.3 A supply of a residential trailer park or an interest therein made by a person where
(a) the person received an exempt supply, described by this section, of the park or was deemed under subsection 190(4), 200(2), 206(4) or 207(1) of the Act to have received a taxable supply of the land included in the park as a consequence of using the land for purposes of the park, and that supply was the last supply of the park made by way of sale to the person, and
(b) if the person increased the area of land included in the park, the person received an exempt supply, described by this section, of the area of land by which the park was increased (in this section referred to as the “additional area”) or was deemed under subsection 190(5), 200(2), 206(4) or 207(1) of the Act to have made a taxable supply of the additional area as a consequence of using the additional area for purposes of the park, and that supply was the last supply of the additional area made by way of sale to the person,
unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.
6 A supply
(a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or
(b) of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy.
6.1 A supply of property that is
(a) land, or
(b) a building, or that part of a building, that consists solely of residential units
made by way of lease, licence or similar arrangement to a recipient (in this section referred to as a “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sublessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies
(c) are exempt supplies included in section 6 or 7, or
(d) are supplies that are made, or are reasonably expected to be made, to other lessees or sublessees described in this section.
6.11 A supply made by way of lease, licence or similar arrangement of property that is a residential complex or that is land, a building or that part of a building, that forms or is reasonably expected to form part of a residential complex if the supply is made to a recipient (in this section referred to as the “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which all or substantially all of the property is
(a) supplied, or is held for the purpose of being supplied, in one or more supplies, by the lessee or any sublessee for the purpose of the occupancy of the property or parts of the property by individuals as a place of residence or lodging and all or substantially all of the supplies of the property or parts of the property are exempt supplies included in section 6, or
(b) used, or held for the purpose of being used, by the lessee or any sublessee in the course of making exempt supplies and, as part of one or more exempt supplies, possession or use of all or substantially all of the residential units situated in the property is given under a lease, licence or similar arrangement for the purpose of their occupancy by an individual as a place of residence.
6.2 A supply of meals made by a person who is making a supply, described by paragraph 6(a), of a residential complex or unit where the meals are provided, to the occupant of the complex or unit, in the complex or unit or in the residential complex in which the unit is located under an arrangement whereby at least 10 meals per week are supplied for a single consideration determined before any meal is provided under the arrangement.
7 A supply
(a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to
(i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or
(ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity,
(b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of
(i) a mobile home, or
(ii) a travel trailer, motor home or similar vehicle or trailer,
situated or to be situated on the site, or
(c) of a lease, licence or similar arrangement referred to in paragraph (a) or (b) by way of assignment,
but not including any land on which the residential unit, mobile home, vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.
8 A supply by way of sale of a parking space situated within the boundaries of a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province made by a supplier to a person if
(a) the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 2 to 4, by way of sale to the person of a residential condominium unit described by that plan or description; and
(b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.
8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month,
(a) to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where
(i) the space forms part of the residential complex or residential trailer park, as the case may be, or
(ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;
(b) to the owner, lessee or person in occupation or possession of a residential condominium unit described by a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province, if the space is situated within the boundaries of that plan or description; or
(c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.
9 (1) In this section, settlor, in relation to a testamentary trust that arose as a consequence of the death of an individual, means that individual.
(2) A supply of real property made by way of sale by an individual or a personal trust, other than
(a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily
(i) in a business carried on by the individual or trust with a reasonable expectation of profit, or
(ii) if the individual or trust is a registrant,
(A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or
(B) in any combination of the uses described in subparagraph (i) and clause (A);
(b) a supply of real property made
(i) in the course of a business of the individual or trust, or
(ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;
(c) a supply of a part of a parcel of land, which parcel the individual, trust or settlor of the trust subdivided or severed into parts, except where
(i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or
(ii) the recipient of the supply is an individual who is related to, or is a former spouse or common-law partner of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient
but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;
(d) a supply deemed under section 206 or 207 of the Act to have been made;
(e) a supply of a residential complex or an interest in a residential complex; or
(f) a particular supply to a recipient who is registered under Subdivision D of Division V of Part IX of the Act and who has made an election under this paragraph jointly with the individual or trust in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the supply, if
(i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the real property to a person (in this paragraph referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the real property to the prior recipient,
(ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and
(iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior supply.
10 A supply of farmland by way of sale made by an individual to another individual who is related to or who is a former spouse or common-law partner of the individual where
(a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;
(b) the farmland was not used, immediately before the time ownership of the property is transferred under the supply, by the individual in a commercial activity other than the business of farming; and
(c) the other individual is acquiring the farmland for the personal use and enjoyment of that other individual or any individual related thereto.
11 A supply by an individual of farmland deemed under subsection 190(2) or 207(1) of the Act to have been made where
(a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;
(b) the farmland was not used, immediately before the time the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and
(c) the farmland is, immediately after the time the supply is deemed to have been made, for the personal use and enjoyment of the individual or an individual related thereto.
12 A supply of farmland by way of sale made to a particular individual, an individual related to the particular individual or a former spouse or common-law partner of the particular individual by a person that is a corporation, partnership or trust where
(a) immediately before the time ownership of the property is transferred under the supply,
(i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming,
(ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and
(iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act) of the particular individual is actively engaged in the business of the person; and
(b) immediately after the time ownership of the property is transferred under the supply, the farmland is for the personal use and enjoyment of the individual to whom the supply was made or an individual related thereto.
13 A supply of property or a service, made by a corporation or syndicate established upon the registration, under the laws of a province, of a condominium or strata lot plan or description or similar plan or description, to the owner or lessee of a residential condominium unit described by that plan or description, if the property or service relates to the occupancy or use of the unit.
13.1 A supply of property or a service made by a cooperative housing corporation to a person who, because the person is a shareholder of the corporation or a lessee or sub-lessee of a shareholder of the corporation, is entitled to occupy or use a residential unit in a residential complex managed or owned by the corporation, where the supply relates to the occupancy or use of a residential unit in the complex.
13.2 A supply, made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals.
13.3 A supply to a consumer of the right to use a washing machine or clothes-dryer that is located in a common area of a residential complex.
13.4 A supply by way of lease, licence or similar arrangement of that part of the common area of a residential complex that is for use as a laundry made to a person who so acquires the property for use in the course of making supplies described in section 13.3.
14 Subsections 190(4) and (5) and section 191 of the Act shall, for the purposes of applying sections 4, 5, 5.2 and 5.3, be deemed to have been in force at all times.
PART II
Health Care Services
1 In this Part,
cosmetic service supply means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
health care facility means
(a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care,
(b) a hospital or institution primarily for individuals with a mental health disability, or
(c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents,
(ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(iii) meals and accommodation;
home care service means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;
homemaker service[Repealed, 2013, c. 33, s. 47]
institutional health care service means any of the following when provided in a health care facility:
(a) laboratory, radiological or other diagnostic services,
(b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g),
(c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies,
(d) medical or surgical equipment or supplies
(i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or
(ii) supplied to a patient or resident of the facility otherwise than by way of sale,
(e) the use of radiotherapy, physiotherapy or occupational therapy facilities,
(f) accommodation,
(g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and
(h) services rendered by persons who receive remuneration therefor from the operator of the facility;
insured person has the same meaning as in the Canada Health Act;
medical practitioner means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry;
practitioner, in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, psychotherapy, counselling therapy, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and
(c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.
(d) [Repealed, 2000, c. 30, s. 113]
qualifying health care supply means a supply of property or a service that is made for the purpose of
(a) maintaining health,
(b) preventing disease,
(c) treating, relieving or remediating an injury, illness, disorder or disability,
(d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or
(e) providing palliative health care.
1.1 For the purposes of this Part, other than section 9, a cosmetic service supply and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.
1.2 For the purposes of this Part, other than sections 9 and 11 to 14, a supply that is not a qualifying health care supply is deemed not to be included in this Part.
2 A supply of an institutional health care service made by the operator of a health care facility if the institutional health care service is rendered to a patient or resident of the facility.
3 A supply made by the operator of a health care facility by way of lease of medical equipment or supplies to a consumer on the written order of a medical practitioner.
4 A supply of an ambulance service made by a person who carries on the business of supplying ambulance services, but not including an air ambulance service included in section 15 of Part VII of Schedule VI.
5 A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual.
6 A supply of a nursing service rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, if the service is rendered within a nurse-patient relationship.
7 A supply of any of the following services if the service is rendered to an individual by a practitioner of the service:
(a) optometric services;
(b) chiropractic services;
(c) physiotherapy services;
(d) chiropodic services;
(e) podiatric services;
(f) osteopathic services;
(g) audiological services;
(h) speech-language pathology services;
(i) occupational therapy services;
(j) psychological services;
(j.1) psychotherapy services;
(j.2) counselling therapy services;
(k) midwifery services;
(l) acupuncture services; and
(m) naturopathic services.
7.1 A supply of a dietetic service rendered by a practitioner of the service, if the service is rendered to an individual or the supply is made to a public sector body or to the operator of a health care facility.
7.2 A supply of a service rendered in the practice of the profession of social work where
(a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and
(b) either
(i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or
(ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.
7.3 A supply of a service (other than a service described in section 4 of Part I of Schedule VI) rendered in the practice of the profession of pharmacy by a particular individual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.
7.4 A supply of a service if all or substantially all of the consideration for the supply is reasonably attributable to two or more particular services, each of which meets the following conditions:
(a) the particular service is rendered in the course of making the supply; and
(b) a supply of the particular service would be a supply included in any of sections 5 to 7.3, if the particular service were supplied separately.
8 A supply of a dental hygienist service.
9 A supply (other than a zero-rated supply) of any property or service but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under an Act of the legislature of the province to provide for health care services for all insured persons of the province.
10 A supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of
(a) a medical practitioner or practitioner;
(b) a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship; or
(c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
11 A supply of food and beverages, including the services of a caterer, made to an operator of a health care facility under a contract to provide on a regular basis meals for the patients or residents of the facility.
12 [Repealed, 1997, c. 10, s. 96]
13 A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, if
(a) the supplier is a government or municipality;
(b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount
(i) to the supplier in respect of the supply, or
(ii) to any person for the purpose of the acquisition of the service; or
(c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b).
14 A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if
(a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and
(b) one of the following circumstances exists:
(i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,
(ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or
(iii) the supplier
(A) is a government,
(B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or
(C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
15 A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who
(a) do not have a disorder or disability; and
(b) do not provide personal care or supervision to an individual with a disorder or disability.
PART III
Educational Services
1 In this Part,
elementary or secondary school student means an individual who is enrolled in a school that is operated by a school authority in a province and in
(a) courses that are at the elementary level of education, or
(b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses;
provincial regulatory body[Repealed, 1993, c. 27, s. 155]
regulatory body means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade;
vocational school means an organization that is established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills.
2 A supply made by a school authority in a province of a service of instructing individuals in a course that is provided primarily for elementary or secondary school students.
3 A supply of food or beverages (other than food or beverages prescribed for the purposes of section 12 and food or beverages supplied through a vending machine), services or admissions made by a school authority primarily to elementary or secondary school students during the course of extra-curricular activities organized under the authority and responsibility of the school authority.
4 A supply made by a school authority of a service performed by an elementary or secondary school student or by an instructor of an elementary or secondary school student in the ordinary course of the instruction of the student.
5 A supply made by a school authority to a person other than another school authority of a service of transporting elementary or secondary school students to or from a school that is operated by a school authority.
6 A supply of
(a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or
(b) a certificate, or a service of administering an examination, in respect of a course, or in respect of an accreditation or designation described in paragraph (a),
where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.
7 A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses for which credit may be obtained toward a diploma or degree.
7.1 A supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 because the recipient receives the supply included in section 7.
8 A supply, other than a zero-rated supply, made by a government, a school authority, a vocational school, a public college or a university of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation, except where the supplier has made an election under this section in prescribed form containing prescribed information.
9 A supply of a service of tutoring or instructing an individual in
(a) a course that is approved for credit by, or that follows a curriculum designated by, a school authority;
(b) a course that is a prescribed equivalent of a course described in paragraph (a); or
(c) a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course.
10 [Repealed, 1993, c. 27, s. 160]
11 A supply of a service of instructing individuals in, or administering examinations in respect of, language courses that form part of a program of second-language instruction in either English or French, if the supply is made by a school authority, a vocational school, a public college or a university or in the course of a business established and operated primarily to provide instruction in languages.
12 A supply of food or beverages (other than prescribed food or beverages or food or beverages supplied through a vending machine) where the supply is made in an elementary or secondary school cafeteria primarily to students of the school, except where the supply is for a private party, reception, meeting or similar private event.
13 A supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period.
14 A supply of food and beverages, including catering services, made to a person that is a school authority, university, or public college under a contract to provide food or beverages
(a) to students under a plan referred to in section 13; or
(b) in an elementary or secondary school cafeteria primarily to students of the school,
except to the extent that the food, beverages and services are provided for a reception, conference or other special occasion or event.
15 A supply of personal property made by way of lease by a school authority to an elementary or secondary school student.
16 A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses (other than courses in sports, games, hobbies or other recreational pursuits that are designed to be taken primarily for recreational purposes) that are part of a program that consists of two or more courses and that is subject to the review of, and is approved by, a council, board or committee of the school authority, college or university established to review and approve the course offerings of the school authority, college or university.
PART IV
Child and Personal Care Services
1 A supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, but not including a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service.
2 A supply of a service of providing care, supervision and a place of residence to children, underprivileged individuals or individuals with a disability in an establishment operated by the supplier for the purpose of providing such service.
3 A supply of a service of providing care and supervision to an individual with limited physical or mental capacity for self-supervision and self-care due to an infirmity or disability, if the service is rendered principally at an establishment of the supplier.
PART V
Legal Aid Services
1 A supply of legal services provided under a legal aid plan administered by or under the authority of a government of a province made by the person responsible for administering the plan.
PART V.1
Supplies by Charities
1 A supply made by a charity of any property or service, but not including a supply of
(a) property or a service included in Schedule VI;
(b) property or a service where the supply is deemed under Part IX of the Act to have been made by the charity (other than a supply that is deemed to have been made under section 187 of the Act or that is deemed only under section 136.1 of the Act to have been made);
(c) particular personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities;
(d) tangible personal property (other than property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by the charity of real property by way of lease, licence or similar arrangement) that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;
(d.1) a specified service (as defined in subsection 178.7(1) of the Act) if the supply is made to a registrant at a time when a designation of the charity under section 178.7 of the Act is in effect;
(e) an admission in respect of a place of amusement unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar;
(f) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity except where
(i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or
(ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability;
(g) a membership (other than a membership described in subparagraph (f)(i) or (ii)) where the membership
(i) entitles the member
(A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or
(B) to a discount on the value of consideration for a supply of such an admission, or
(ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement,
except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;
(h) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;
(i) a right, other than an admission, to play or participate in a game of chance where the charity is a prescribed person or the game is a prescribed game of chance;
(j) a residential complex, or an interest therein, where the supply is made by way of sale;
(k) real property where the supply is made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the charity as an office or in the course of commercial activities or of making exempt supplies;
(l) real property where the supply is made by way of sale and, immediately before the time tax would first become payable in respect of the supply if it were a taxable supply, the property is used (otherwise than in making the supply) primarily in commercial activities of the charity;
(m) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable in respect of the supply if it were a taxable supply;
(n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act;
(o) a parking space if
(i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,
(ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and
(iii) any of the following conditions is met:
(A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),
(B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or
(C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or
(p) a service rendered to an individual for the purpose of enhancing or otherwise altering the individual’s physical appearance and not for medical or reconstructive purposes or a right entitling a person to the service.
2 A supply made by a charity of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the charity and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
3 A supply by way of sale of personal property or a service made by a charity in the course of a fund-raising activity of the charity, but not including
(a) a supply of any property or service where
(i) the charity makes supplies of such property or services in the course of that activity, or
(ii) the agreement for the supply entitles the recipient to receive from the charity property or services,
on a regular or continuous basis throughout the year or a significant portion of the year;
(b) a supply of property or a service included in paragraph 1(a), (b), (c) or (i); or
(c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
4 A supply made by a charity of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the charity for the purpose of the program.
5 A supply made by a charity of any property or service if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of
(a) blood or blood derivatives; or
(b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
5.1 A supply by way of sale made by a charity to a recipient of tangible personal property (other than capital property of the charity or, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the charity for such supplies to such recipients and
(a) if the charity does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and
(b) if the charity charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, at a time when the charity was a registrant as defined in section 1 of that Act.
5.2 A supply made by a charity of food, beverages or short-term accommodation if the supply is made in the course of an activity the purpose of which is to relieve poverty, suffering or distress of individuals and is not fund-raising.
6 A supply made by a charity of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where
(a) the administrative function and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and
(b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
7 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if
(a) at the time the supply is made, either
(i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
(ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
(b) it is not the case that
(i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
(ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
(c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
PART VI
Public Sector Bodies
1 In this Part,
designated activity of an organization means an activity in respect of which the organization is designated under section 259 of the Act or under section 22 or 23;
direct cost[Repealed, 1997, c. 10, s. 103]
homemaker service[Repealed, 1993, c. 27, s. 163]
local municipality of a regional municipality means a municipality that has jurisdiction over an area that is within the area over which the regional municipality has jurisdiction;
municipal body means a municipality or a provincially established designated body;
municipal transit service means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority;
para-municipal organization of a municipal body means an organization (other than a government) that is owned or controlled by the municipal body and that
(a) where the municipal body is a municipality,
(i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or
(ii) is established by the municipal body and determined, under paragraph (b) of the definition municipality in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or
(b) where the municipal body is a provincially established designated body, is determined under that paragraph to be a municipality for the purposes of that Part,
and for the purposes of this definition, an organization is owned or controlled by a municipal body if
(c) all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or
(d) the organization is required to submit to the municipal body the periodic operating and, where applicable, capital budget of the organization for approval and a majority of the members of the governing body of the organization are appointed by the municipal body;
provincially established designated body means a body that is established by Her Majesty in right of a province and designated, under section 259 of the Act, to be a municipality for the purposes of that section;
public sector body does not include a charity;
public service body does not include a charity;
registered party means a party (including any regional or local association of the party), a candidate or a referendum committee governed by an Act of Parliament or a law of a province that imposes requirements relating to election finances or referendum expenses;
specified parking area in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
transit authority means an entity that meets the following conditions:
(a) the entity is
(i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or
(ii) a non-profit organization that
(A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or
(B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
(b) all or substantially all of the supplies made by the entity are
(i) supplies of public passenger transportation services provided within a particular municipality and its environs, or
(ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
2 A supply made by a public institution of any personal property or a service, but not including a supply of
(a) property or a service included in Schedule VI;
(b) property or a service where the supply is deemed under Part IX of the Act to have been made by the institution (other than a supply that is deemed only under section 136.1 of the Act to have been made);
(c) property (other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property) where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) in commercial activities of the institution;
(d) capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the institution;
(e) tangible property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;
(f) property made by way of lease, licence or similar arrangement in conjunction with a supply of real property included in paragraph 25(f);
(g) property or a service made by the institution under a contract for catering for an event or occasion sponsored or arranged by another person who contracts with the institution for catering;
(h) a membership where the membership
(i) entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, or
(ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement,
except where the value of the supplies, discounts or right described in subparagraph (i) or (ii) is insignificant in relation to the consideration for the membership;
(i) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;
(j) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;
(k) a right to play or participate in a game of chance;
(l) a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 1 of Part III, or a school authority, public college or university;
(m) an admission in respect of
(i) a place of amusement,
(ii) a seminar, conference or similar event where the supply is made by a university or public college, or
(iii) any fund-raising event held after April 1991;
(n) property or a service made by a municipality;
(o) designated municipal property, if the public institution is a person designated to be a municipality for the purposes of section 259 of the Act;
(p) property or a service
(i) the supply of which
(A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or
(B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and
(ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or
(q) property or a service
(i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and
(ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.
3 A supply made by a public institution of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the institution and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
3.1 A supply by way of sale of personal property or a service made by a public institution in the course of a fund-raising activity of the institution, but not including
(a) a supply of any property or service where
(i) the institution makes supplies of such property or services in the course of that activity, or
(ii) the agreement for the supply entitles the recipient to receive from the institution property or services,
on a regular or continuous basis throughout the year or a significant portion of the year;
(b) a supply of property or a service included in paragraph 2(a), (b), (c), (d) or (k); or
(c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
4 A supply of tangible personal property (other than excisable goods) made by way of sale by a public sector body where
(a) the body does not carry on the business of selling such property;
(b) all the salespersons are volunteers;
(c) the consideration for each item sold does not exceed $5; and
(d) the property is not sold at an event at which supplies of property of the kind or class supplied are made by persons who carry on the business of selling such property.
5 A supply made by a public sector body of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where
(a) the administrative functions and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and
(b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
5.1 A supply made by a public institution or non-profit organization (other than a prescribed person) of a right, other than an admission, to play or participate in a game of chance (other than a prescribed game of chance).
5.2 A supply of a service that is deemed under section 187 of the Act to have been supplied
(a) by a public institution or non-profit organization (other than a prescribed person); or
(b) where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.
6 A supply by way of sale made by a public service body (other than a municipality) to a recipient of tangible personal property (other than capital property of the body or, if the body is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the body for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the body for such supplies to such recipients and
(a) if the body does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and
(b) if the body charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, at a time when the body was a registrant as defined in section 1 of that Act.
7 and 8 [Repealed, 1997, c. 10, s. 108]
9 A supply made by a public sector body of an admission in respect of a place of amusement where the maximum consideration for a supply by the body of such an admission does not exceed one dollar.
10 A supply made by a public sector body of any property or service if all or substantially all of the supplies of the property or service by the body are made for no consideration, but not including a supply of
(a) blood or blood derivatives; or
(b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.
11 A supply of a right to be a spectator at a performance, athletic event or competitive event, where all or substantially all of the performers, athletes or competitors taking part in the performance or event do not receive, directly or indirectly, remuneration for doing so (other than a reasonable amount as prizes, gifts or compensation for travel or other expenses incidental to the performers’, athletes’ or competitors’ participation in the performance or event, or grants paid by a government or a municipality to the performers, athletes or competitors), and no advertisement or representation in respect of the performance or event features participants who are so remunerated, but does not include a supply of a right to be a spectator at a competitive event in which cash prizes are awarded and in which any competitor is a professional participant in any competitive event.
12 A supply made by a public sector body of a membership in, or services supplied as part of, a program established and operated by the body that consists of a series of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits where
(a) it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or
(b) the program is provided primarily for underprivileged individuals or individuals with a disability.
13 A supply made by a public sector body of board and lodging, or recreational services, at a recreational camp or similar place under a program or arrangement for providing the board and lodging or services primarily to underprivileged individuals or individuals with a disability.
14 A supply made by a public sector body of food, beverages or short-term accommodation where the supply is made in the course of an activity the purpose of which is to relieve poverty, suffering or distress of individuals and is not fund-raising.
15 A supply made by a public sector body of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the public sector body for the purpose of the program.
16 [Repealed, 1993, c. 27, s. 169]
17 A supply of a membership in a public sector body (other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities or in a registered party) where each member does not receive a benefit by reason of the membership, other than
(a) an indirect benefit that is intended to accrue to all members collectively,
(b) the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members,
(c) the right to vote at or participate in meetings,
(d) the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made,
(e) the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership, or
(f) the right to receive periodic newsletters, reports or publications
(i) the value of which is insignificant in relation to the consideration for the membership, or
(ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members,
except where the body has made an election under this section in prescribed form containing prescribed information.
18 A supply of a membership made by an organization membership in which is required to maintain a professional status recognized by statute, except where the supplier has made an election under this section in prescribed form containing prescribed information.
18.1 A supply of a membership in a registered party.
18.2 A supply made by a registered party to a person where part of the consideration for the supply may reasonably be regarded as an amount (in this section referred to as the “amount contributed”) that is contributed to the registered party and the person can claim a deduction or credit in determining tax payable by the person under the Income Tax Act or a similar Act of the legislature of a province in respect of the total of such amounts contributed.
19 A supply made by a public sector body of a right that confers borrowing privileges at a public lending library.
20 The following supplies made by a government or municipality or by a board, commission or other body established by a government or municipality:
(a) a supply of
(i) a service of registering, or processing an application to register, any property in a property registration system,
(ii) a service of filing, or processing an application to file, any document in a property registration system, or
(iii) a right to have access to, or to use, a property registration system to register, or make application to register, any property in it or to file, or make application to file, any document in it,
(b) a supply of
(i) a service of filing, or processing an application to file, a document in the registration system of a court or in accordance with legislative requirements,
(ii) a right to have access to, or to use, the registration system of a court, or any other registration system in which documents are filed in accordance with legislative requirements, for the purpose of filing a document in that registration system,
(iii) a service of issuing or providing, or processing an application to issue or provide, a document from the registration system of a court or other similar tribunal, or
(iv) a right to have access to, or to use, the registration system of a court or other similar tribunal to issue or obtain a document from that registration system,
(b.1) [Repealed, 2007, c. 18, s. 56]
(c) a supply (other than of a right or service supplied in respect of the importation of alcoholic beverages) of
(i) a licence, permit, quota or similar right,
(ii) a service of processing an application for a licence, permit, quota or similar right, or
(iii) a right to have access to, or to use, a filing or registration system to make application for a licence, permit, quota or similar right,
(d) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information that indicates
(i) the vital statistics, residency, citizenship or right to vote of any person,
(ii) the registration of any person for any service provided by a government or municipality or by a board, commission or other body established by a government or municipality, or
(iii) any other status of any person,
(e) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information, in respect of
(i) the title to, or any right or estate in, property,
(ii) any encumbrance or assessment in respect of property, or
(iii) the zoning of real property,
(f) a supply of a service of providing information under the Privacy Act, the Access to Information Act or any similar provincial legislation,
(g) a supply of a law enforcement service or a fire protection service made to a government or a municipality or to a board, commission or other body established by a government or municipality,
(h) a supply of a service of collecting garbage, including recyclable materials, and
(i) a supply of a right to deposit refuse at a refuse disposal site,
but not including
(j) a supply to a consumer of a right to hunt or fish,
(k) a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to
(i) a consumer, or
(ii) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers, or
(l) a supply of a right to enter, to have access to or to use property of the government, municipality or other body other than a right, referred to in any of paragraphs (a) to (e), to have access to, or to use, a filing or registration system.
21 A supply of a municipal service, if
(a) the supply is
(i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or
(ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
(b) the service is
(i) one which the owner or occupant has no option but to receive, or
(ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and
(c) the service is not one of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
21.1 A supply made by a municipality or a board, commission or other body established by a municipality of a service of
(a) installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing;
(b) removing snow, ice or water;
(c) removing, cutting, pruning, treating or planting vegetation;
(d) repairing or maintaining roads, streets, sidewalks or similar or adjacent property; or
(e) installing accesses or egresses.
22 A supply of a service, made by a municipality or by an organization that operates a water distribution, sewerage or drainage system and that is designated by the Minister to be a municipality for the purposes of this section, of installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system.
23 A supply of
(a) unbottled water (other than a zero-rated supply and a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier) when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section, or
(b) the service of delivering water when the service is supplied by the supplier of the water and that supply of water is included in paragraph (a).
24 A supply (other than a supply made to a transit authority) of
(a) a municipal transit service;
(b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;
(c) a public passenger transportation service designated by the Minister to be a municipal transit service; or
(d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).
24.1 A supply made to a particular transit authority of intangible personal property that is a right evidenced by a ticket, pass, voucher, or other similar physical or electronic media, if
(a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or
(b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.
25 A supply of real property made by a public service body (other than a financial institution, a municipality or a government), but not including a supply of
(a) a residential complex or an interest therein made by way of sale;
(b) real property where the supply is deemed under Part IX of the Act to have been made (other than a supply that is deemed only under section 136.1 of the Act to have been made);
(c) real property made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
(d) real property where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the body;
(e) short-term accommodation made by a non-profit organization, municipality, university, public college or school authority;
(f) real property (other than short-term accommodation) made by way of
(i) lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month,
(ii) a licence,
where the supply is made in the course of a business carried on by the body;
(g) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply;
(h) a parking space made by way of lease, licence or similar arrangement in the course of a business carried on by the body;
(i) real property the last supply of which to the body was deemed to have been made under subsection 183(1) of the Act; or
(j) designated municipal property, if the body is a person designated to be a municipality for the purposes of section 259 of the Act.
25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if
(a) at the time the supply is made, either
(i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
(ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
(b) it is not the case that
(i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
(ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
(c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
26 A supply made by a particular non-profit organization established primarily for the benefit of organized labour where the supply is made to
(a) a trade union, association or body referred to in paragraphs 189(a) to (c) of the Act that is a member of or affiliated with the organization, or
(b) another non-profit organization established primarily for the benefit of organized labour,
or a supply made by a person referred to in paragraph (a) or (b) to any such organization.
27 A supply of a poppy or wreath made by
(a) the Minister of Veterans Affairs in the course of operating a sheltered employment workshop; or
(b) the Dominion Command, or any provincial command or branch of the Royal Canadian Legion.
28 A supply between
(a) a municipal body and any of its para-municipal organizations,
(b) a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body,
(c) a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities,
(d) a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality, or
(e) a regional municipality or any of its para-municipal organizations and any other organization (other than a government) the designated activities of which include the provision of water or municipal services within an area over which the regional municipality has jurisdiction,
but not including
(f) a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or
(g) any supply made or received by
(i) a provincially established designated body,
(ii) a para-municipal organization designated under section 259 of the Act or section 22 or 23, or
(iii) another organization referred to in paragraph (e),
otherwise than in the course of the designated activities of the body or organization, as the case may be.
PART VII
Financial Services
1 A supply of a financial service that is not included in Part IX of Schedule VI.
2 A supply deemed under subsection 150(1) of the Act to be a supply of a financial service.
PART VIII
Ferry, Road and Bridge Tolls
1 A supply, other than a zero-rated supply, of a service of ferrying by watercraft passengers or property where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
2 A supply of a right to use a road or bridge where a toll is charged for the right.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 18
- 1993, c. 27, ss. 147 to 177
- 1994, c. 9, ss. 25 to 28, 35(F)
- 1997, c. 10, ss. 85 to 117, 243 to 252
- 1999, c. 31, s. 234
- 2000, c. 12, s. 113, c. 30, ss. 109 to 122, c. 34, s. 94(F)
- 2001, c. 15, ss. 21 to 28
- 2003, c. 15, ss. 64, 65
- 2004, c. 22, ss. 40 to 44
- 2007, c. 18, ss. 52 to 56, c. 29, ss. 50, 51
- 2008, c. 28, ss. 78 to 84
- 2010, c. 12, ss. 83 to 87
- 2012, c. 19, ss. 29, 30
- 2013, c. 33, ss. 47 to 50, c. 40, s. 124
- 2014, c. 20, ss. 52 to 60
- 2016, c. 7, s. 68
- 2017, c. 33, ss. 153, 154(F), 155, 156(F)
- 2018, c. 12, s. 96
- 2019, c. 29, s. 75
- 2024, c. 15, s. 137
- Date modified: